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2017 (9) TMI 864 - AT - Central ExciseRefund of excess duty paid - confusion in the method of valuation - refund rejected on the ground of time bar and unjust enrichment - Held that: - as regard the time bar, since refund was admittedly filed first time within the stipulated time as prescribed under Section 11B. Subsequent re-submission of refund claim cannot be taken as filing of refund claim first time - the refund is not time-barred. Unjust enrichment - Held that: - though the appellant have submitted C.A. certificate, affidavit of the director, copies of credit note and ledger of the buyers, but as per findings of both lower authorities, it is observed that they have not properly verified these documents - the adjudicating authority must verify all these documents. Appeal allowed by way of remand.
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